Built for trade, logistics and industry
Free and special economic zones at Sohar, Salalah and Duqm allow full non-Omani ownership and serve logistics, trade and industry. The right choice depends on your customers.
Data as of October 2026
Built for trade, logistics and industry
Oman's free zones and special economic zones at Sohar, Salalah and Duqm permit full non-Omani ownership and are designed for trade, logistics and industrial projects. Under the 2025 Special Economic Zones and Free Zones Law, operators and enterprises can be wholly owned by non-Omanis.
Sohar
Free zone and port on the Batinah coast.
Salalah
Free zone and port in the south, on the Arabian Sea.
Duqm
Special Economic Zone on the Arabian Sea coast.
Incentives and conditions differ by zone and activity. Free-zone companies generally cannot trade onshore without additional arrangements. We help you choose.
Find my best location
Choosing a free zone
Each zone has its own decree, location and incentive package. Under the 2025 zones law, new enterprises receive a 10-year income-tax exemption, renewable twice for activities of a special nature, while existing companies keep the incentives they were granted. [1]
| Zone | Where | Size | Headline incentives (as published) | Best suited to |
|---|---|---|---|---|
| Special Economic Zone at Duqm [2] | Arabian Sea, Al Wusta | 2,000 km² | 100% ownership; tax exemption up to 30 years (renewable) published for existing regime; usufruct up to 50 years | Heavy industry, logistics, energy-linked projects |
| Sohar Free Zone [3] | Next to Sohar Port, Gulf of Oman | 45 km² | 100% ownership; corporate tax holiday up to 25 years; 0% import and re-export duties; one-stop shop | Manufacturing and export, metals, chemicals |
| Salalah Free Zone [4] | Next to Salalah Port, Arabian Sea | — | 100% ownership; no customs duties; no tax on profits or dividends for 30 years (published) | Logistics, storage, industry for Asia–Africa routes |
| Al Mazunah Free Zone [5] | Dhofar, inland border zone | 14.5 km² | 30-year income-tax exemption (published); customs exemptions; 100% ownership possible | Regional trade and light industry |
Industrial cities outside the free zones
Madayn manages Oman’s industrial cities (it lists 14) as well as Knowledge Oasis Muscat and Al Mazunah Free Zone. Its 2026–2030 plan adds new cities in A’Suwaiq, Al Mudhaibi, Thumrait and Madha. Industrial cities suit manufacturers that want mainland market access with serviced land. [7]
Sources
- Royal Decree 38/2025 issuing the Law of Special Economic Zones and Free Zones, issued 7 Apr 2025 (Art. II and Art. 27). opaz.gov.om (PDF)
- OPAZ, Special Economic Zone at Duqm (area, incentives), accessed 21 Oct 2026. opaz.gov.om
- OPAZ, Sohar Free Zone (Royal Decree 123/2010, 45 km²), accessed 21 Oct 2026. opaz.gov.om
- OPAZ, Salalah Free Zone (Royal Decree 62/2006), accessed 21 Oct 2026. opaz.gov.om
- OPAZ, Al Mazunah Free Zone (14.5 km², managed by Madayn), accessed 21 Oct 2026. opaz.gov.om
- OPAZ, “Implementing a unified system for one-stop shops in all special economic zones and free zones”, Duqm magazine issue 22, January 2021 (Royal Decree 105/2020). opaz.gov.om (PDF)
- Madayn, Investment Opportunities (“14 Industrial Cities”), accessed 21 Oct 2026; and Gulf News, “Oman to establish four new industrial cities under 2026-2030 development drive”, 12 Aug 2026. madayn.om · gulfnews.com
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